2019 income year Lodgement Deferrals and Penalties

31 May
2020
2019 INCOME YEAR LODGEMENT DEFERRALS AND PENALTIES
2019 INCOME YEAR LODGEMENT DEFERRALS AND PENALTIES

The ATO recognised COVID-19 may have a significant impact on businesses meet their lodgment and payment obligations. The Commissioner announced a range of support measures available during these difficult times to assist businesses meeting their tax compliance obligations.

Lodgment deferrals

Lodgment and payment deferrals will be automatically applied to:

  • Company 2018-19 income tax returns due on 15 May 2020, which are now due by 5 June 2020
  • SMSF 2018-19 annual returns due on 15 May 2020 and 5 June 2020, which are now due by 30 June 2020.

Late lodgement Penalties

There will be no further changes to lodgment and payment due dates for obligations due in May and June 2020 that already have automatic deferrals applied.

However, if you are unable to meet lodgment due dates:

  • no late lodgment penalties will be imposed for returns lodged by 30 June 2020
  • you will not lose access to your lodgment program
  • you will not be adversely affected in your future dealings with the ATO.

TIP! While the general interest charge will still be applicable, we can help you to apply for remissions and the ATO states that it will take a reasonable approach in assessing our requests.

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